2024 (9) TMI 832

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....Sue , Authorized Representative for the Respondent ORDER Per Rajeev Tandon : The present case concerns alleged clandestine clearance of 411 MT of Portland Cement by the main appellant M/s Shyam Cement Works. The appellant is manufacturer of "Portland Slag Cement" and the co-noticee/co-appellants in the matter are the Director and the Accounts Manager of the manufacturing firm Shyam Cement Works Pvt. Ltd. 2. The facts of the case in brief are that during the course of the visit of the Anti Evasion team to their factory on 01/02/2010, a private record was retrieved by the officers from the premises, which contained production and clearance details of finished goods for the month of January 2010. After examination of Daily Stock Ac....

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....per cent of the duty, and inform the Central Excise Officer of such payment in writing. 4. He further submits that as the requisite duty was paid by the appellant even before the due date of filing of the return and well before the date of the Show Cause Notice in the matter, no question of interest payment would arise thereon and under the circumstances, no penalty was also leviable on the appellants., as in the first place, the law mandated that no show cause notice was required to be issued in the matter and the present proceedings should have concluded upon payment of duty. 5. The Learned AR however reiterates the facts of the case and supports the order passed by the Original authority as upheld by the Appellate authority. 6. ....

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....duty and without cover of a Central Excise invoice. The said quantity was also not recorded in the Daily Stock Account Register. However in terms of the provisions of Section 11A (6) referred supra, it is clear that where an assessee has paid the duty prior to issuance of Show Cause Notice, question of issuance of Show Cause Notice would not arise. I find merit in the said plea of the appellant 9. In the present case as the duty was paid on the very next day and prior to the due date of filing the central excise return, no interest is leviable in the matter. As for the penalty payable @ one percent, the same as per law is to be calculated from the month following the month in which such duty was payable. Thus under the circumstances, as ....